Problem $3-$ Activity$-$based costing: factory overhead costs

The total factory overhead for Bardot Marine Company is budgeted for the year at $$1,369,800,$ divided into four activities: fabrication, $$704,000$; assembly, $$261,000$; setup, $$220,800$; and inspection, $$184,000.$ Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[$Product$,$Fabrication,Assembly,Setup,Inspectio$],[$Speedboat$,8,000dlh,21,750dlh,\backslash$table$[[58],[$setups$]],\backslash$table$[[100],[$inspection$]]],[$Bass boat,$24,000dlh,7,250dlh,\backslash$table$[[422],[$setups$]],\backslash$table$[[700],[$inspection$]]],[$Total$,32,000dlh,29,000dlh,\backslash$table$[[480],[$setups$]],\backslash$table$[[800],[$inspection$]]]]$

Each product is budgeted for $5,500$ units of production for the year.

Determine $($A$)$ the activity rates for each activity and $(B)$ the activity$-$based factory overhead per unit for each product. Round to the nearest $$.$

Problem $3-$ Activity$-$based costing: factory overhead costs

The total factory overhead for Bardot Marine Company is budgeted for the year at $$1,369,800,$ divided into four activities: fabrication, $$704,000$; assembly, $$261,000$; setup, $$220,800$; and inspection, $$184,000.$ Bardot Marine manufactures two types of boats: speedboats and bass boats. The activity$-$base usage quantities for each product by each activity are as follows:

$\backslash$table$[[$Product$,$Fabrication,Assembly,Setup,Inspectio$],[$Speedboat$,8,000dlh,21,750dlh,\backslash$table$[[58],[$setups$]],\backslash$table$[[100],[$inspection$]]],[$Bass boat,$24,000dlh,7,250dlh,\backslash$table$[[422],[$setups$]],\backslash$table$[[700],[$inspection$]]],[$Total$,32,000dlh,29,000dlh,\backslash$table$[[480],[$setups$]],\backslash$table$[[800],[$inspection$]]]]$

Each product is budgeted for $5,500$ units of production for the year.